Deran Cody, a U.S. citizen, married Isolde Trieste, a Portuguese citizen, who came to the U.S. in September 2021 as a tourist to visit her sister. Deran earned $81,000 and Isolde had no U.S. or Portuguese income. Neither Deran or Isolde is a dependent of anyone else. A Form W-7 should be filed for Isolde because she: Qualifies as a resident alien under the substantial presence test. Is a qualifying relative of her sister. Is the qualifying person of a resident spouse, so Deran can claim the head of household filing status. Can make a spousal election to be considered a U.S. resident for tax purposes.

Deran Cody, a U.S. citizen, married Isolde Trieste, a Portuguese citizen, who came to the U.S. in September 2021 as a tourist to visit her sister. Deran earned $81,000 and Isolde had no U.S. or Portuguese income. Neither Deran or Isolde is a dependent of anyone else. A Form W-7 should be filed for Isolde because she: Qualifies as a resident alien under the substantial presence test. Is a qualifying relative of her sister. Is the qualifying person of a resident spouse, so Deran can claim the head of household filing status. Can make a spousal election to be considered a U.S. resident for tax purposes.